The Revenue Commissioners have published updated guidance notes dated 3 April 2020 (version 4.0) on the operation of the transitional phase of the Temporary Covid-19 Wage Subsidy Scheme. The guidance, which is in the format of Frequently Asked Questions, can be viewed on Revenue's website by following this link.

Please note any changes have been highlighted from the previously issued version of the guidance.

It is important that any employer already availing of the scheme or contemplating availing of the scheme should take the time to review the updated guidance.

Please see here for RDJ's recent Insight on the Temporary Covid-19 Wage Subsidy Scheme where our tax team set out details of the scheme.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.